Before the year began, Butler Manufacturing estimated that manufacturing overhead for the year would be $176,100 and that 13,700 direct labor hours would be worked. Actual results for the year included the following: Actual manufacturing overhead cost $184,500 Actual direct labor hours 15.100 The amount of manufacturing overhead allocated for the year based on direct labor hours would have been calculations to the nearest cent.) (Round intermediary $194,035 $184500 $167,394 $176,100